Tobacco Charges Assessment Act 1955 (REPEALED)
Part III
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Liability to the charges
SECTION 11 (Repealed by 101 of 2006)
11
Persons liable to pay the charges
Subject to section 12 :
(a) charge imposed by the Tobacco Charge Act (No. 1) 1955 is payable by the person who owns the tobacco leaf immediately before it is sold;
(b) charge imposed by the Tobacco Charge Act (No. 2) 1955 is payable by the manufacturer by whom the tobacco leaf is purchased; and
(c) charge imposed by the Tobacco Charge Act (No. 3) 1955 is payable by the manufacturer by whom the tobacco leaf is grown.
Subject to section 12 :
(a) charge imposed by the Tobacco Charge Act (No. 1) 1955 is payable by the person who owns the tobacco leaf immediately before it is sold;
(b) charge imposed by the Tobacco Charge Act (No. 2) 1955 is payable by the manufacturer by whom the tobacco leaf is purchased; and
(c) charge imposed by the Tobacco Charge Act (No. 3) 1955 is payable by the manufacturer by whom the tobacco leaf is grown.
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